Tax non-residents who want to claim various tax credits (except for the basic credit per taxpayer and per student), a tax allowance per dependent child and, in accordance with new legislation, all tax-deductible items (such as gifts provided, contributions to the supplementary pension insurance scheme, contributions to private life assurance schemes, interest on mortgage loans) can do so only through a personal income tax return. This means that an employer may not claim these tax reliefs through the year-end settlement of personal income tax advances.